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Aruppukottai Shri Vijayalakshmi Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assessees were required to present tax returns to the proper officer within six months from 14 ..... 12.5.2000 in show-cause notices dated 13.5.2002 and 14.2.2003. such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra).5. following the above decisions, i hold ..... services, rules had been framed by central government to recover service tax from the recipients of service. but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). in order to gel over the supreme court's ruling, .....

Commr. of C. Ex. Vs. Daya Engineering Works (Sleeper)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC227

..... services of goods transport operators and were liable to pay the service tax), one more chance to file st-3 return. it was also argued that section 117 of finance act gives retrospective effect to the said sub-clause of service tax rules so as to re validate the levy and collection of service tax on the services rendered ..... , who are liable to file return under section 70 and liability to file return being cast on the appellants under ..... were issued to the appellants invoking section 73 are not maintainable. the abovementioned decision of the tribunal was upheld by the supreme court in case of cce meerut-ii v. l.h. sugar factories ltd. reported in 2005 (187) e.l.t. 5 where the supreme court confirmed that liability under section 73 of the finance act, 1994 covers cases of assessee .....

Maharaja Shree Umaid Mills Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(158)ELT734TriDel

..... interest as demanded in the impugned orders.5. the issue to be decided falls under a narrow compass. we have perused the provisions of section 112 of the finance act, 2000, where sub-section (b) of section 112(2) categorically states as under :- "recovery shall be made of all the credit of duty, which have been taken or utilised ..... notice is issued and the same is adjudicated to quantify the amount of credit of duty, the recovery proceedings cannot commence under the said sub-section (2) (b) of section 112 of the finance act, 2000. it is pleaded that, recovery refers to collection only. no collection can be possible unless there is an assessment and the assessment ..... them and recovery of appropriate interest was also ordered. the said recovery was ordered in terms of provisions contained in section 112(2) of the finance act, 2000. the said section 112(2) was incorporated in the finance act to validate the denial of credit of duty paid on high speed diesel oil and also to disallow such credit .....

Standard Fireworks Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)13STJ333CESTAT(Chennai)

..... . the department issued a show-cause notice on 27.12.2000 for recovery of service tax of rs. 1,26,663/- with interest, under section 73 r/w section 71a of the finance act for the above period. the original authority dropped the proceedings. the commissioner in his revisional jurisdictional set aside the order of the original authority and ..... recipients of gto service liable to pay service tax for that period, parliament amended the relevant rule under the finance act, 2000, which came into force on 12-5-2000. later on, under the finance act, 2003, section 71a was inserted in the finance act, 1994. this new provision cast a liability on recipients of gto service to file returns. in the case ..... ltd. 2006 (3) s.t.r. 715 (s.c.) : 2005 (187) e.l.t. 5 (s.c.). the scn in the instant case was issued only on 3-4-2004 and the same was under section 73 of the finance act, 1994. the amendment brought to the said finance act or the rules framed thereunder did not have the effect of bringing assessees .....

Commissioner of Income-tax, Bombay City - I, Bombay Vs. Army and Navy ...

Court : Mumbai

Reported in : AIR1958Bom23

..... result of its working would be and whether in fact it would be assessed to tax or not; and therefore for the purpose of interpreting the proviso to section 10 of the finance act of 1942, mr. kolah asks us to read the expression 'liable to assessment' as meaning that there is a possibility of the profits made by an ..... that liability because it represented to the department that its profits were liable to excess profits tax in the united kingdom. now when the question arose under section 11 (11) of the finance act, 1946, as to how the refund should be brought to tax, the assessee company completely changed its front and took up the attitude that its profits ..... profits tax (in the united kingdom) and as such it would appear that the compulsory deposit is not payable in accordance with the fourth proviso to section 10 (1) of the finance act, 1942.'the excess profits tax refund was said to the assessee company in the accounting year ended 31st august 1952 and the department brought that refund to .....

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Reported in : 1984(16)ELT3(Mad)

..... or irrational and discriminatory. 3. for appreciating the petitioners' said challenge, it is necessary to set out the circumstances and the background in which the said section 52 of the finance act came to be enacted giving retrospective effect to notification no. 22/82 gsr 77(e)/82, dated 23-2-1982. historically there was no manufacturer of ..... attributed to the exemption notification by the court was contrary to the intention and validating the levies earlier made. we are, therefore, of the view that section 52 of the finance act of 1982 adopting and giving retrospective effect to the notification no. 22 of 1982, cannot be taken as having been made with an oblique purpose. 23. ..... superintendent of central excise, sattur - 1983 e.l.t. 99. according to the petitioners, though the basis of the judgment has been taken away by section 52 of the finance act of 1982, for some, the basis of the judgment is allowed to be operative in respect of others. we do not see any merit in this contention. .....

Malwa Texturising (P) Ltd. Vs. Cit

Court : Madhya Pradesh

Reported in : (2006)204CTR(MP)555

..... or reference with the leave of the court, furnish proof of such withdrawal along with the intimation referred to in sub-section (2). '13. sub-section (2) of section 90 of the finance (no. 2) act, 1998 quoted above provides that the declarant shall pay the sum determined by the assessing authority within thirty days of the ..... (sc) . he finally submitted that in view of clear provisions of section 90(4) of the finance (no. 2) act, 1998 and the decisions of the supreme court cited by him, this court should hold that the appeal of the assessee ..... of section 90 of the finance (no. 2) act, 1998.9. in support of the aforesaid submissions, mr. chaphekar cited the decisions of the supreme court in union of india & ors. v. onkar s. kanwar & ors. : 2002ecr275(sc) dr. (mrs) renuka datla & ors. v. ctt & anr. (2003) 259 itr 258 and cit v. shatrusailya digvljay singh jadeja : [2005]277itr435 .....

Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. Vs. Commissioner o ...

Court : Madhya Pradesh

Reported in : [1988]173ITR126(MP)

..... gain on value of yarn entitlement ? (5) whether, on the facts and in the circumstances of the case, the amount of rebate allowable under section 2(5)(a)(ii) of the finance acts, 1964 and 1965, should be calculated by including in the export turnover the amounts representing the drawback of customs duty, refund of excise duty and ..... of the commissioner of income-tax : (4) whether, on the facts and in the circumstances of the case, the amount of rebate allowable under section 2(5)(a)(i) of the finance acts, 1964 and 1965, should be calculated by including in the export turnover the amounts representing the drawback of customs duty, refund of excise duty and ..... that it was not revenue expenditure. the income-tax officer also rejected the claim of the assessee that the amount of rebate allowable under section 2(5)(a)(i) and (ii) of the finance act in force, should be calculated by including in the turnover the amounts representing drawback of customs duty, refund of excise duty and premium .....

Commissioner of Central Excise Vs. Vishnuram Textiles Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2004)(98)ECC129

..... be valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax returns to the proper officer within six months ..... 12.5.2000 in show-cause notices dated 13.5.2002 and 14.2.2003. such demands are not effected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bharati (supra). furthermore, undisputedly, the demands raised by ..... , rules had been framed by central government to recover service tax from the recipients of service. but these rules were held to be ultra vires sections 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati (supra). in order to get over the supreme court's ruling .....

The Additional Commissioner, Central Excise, Madurai Vs. M/s. Strategi ...

Court : Chennai Madurai

..... 65(39a) was amended. the amended section 65(39a) reads as follows: "(39a) 'erection, commissioning or installation' means any service provided ..... finance (no.2) act, 2004, section 65(28) was omitted and a new section 65(39a) was inserted with effect from 10.09.2004. this section 65(39a) read as follows: "(39a) 'erection, commissioning or installation' means any service provided by a commissioning and installation agency in relation to erection, commissioning or installation fo plant, machinery or equipment." 12. by section 88 of the finance act, 2005, section ..... escalator, and (vi) such other similar services. 15. therefore, it is clear that before the amendment to section 65(39a) under finance act, 2005, installation of plumbing, drain laying or other installations for transport of fluids was not included within the definition of .....